The agreement being appealed, its date and the file number.Express mention that he has not filed an economic-administrative claim.- The reasons why you do not agree with the agreement. If you need to know the file forto make the allegations, you may come to this office during the period of filing the appealso that it is revealed to him.The place, date and signature.The documents that serve as the basis for your claims shall be attached to the brief.An economic-administrative claim before the Regional Economic-Administrative Courtof Valencia, body that does not depend on the Tax Agency. However, if the amount that isobject of claim is greater than 150,000 euros, in general, or 1,800,000 euros,if it concerns value checks or the fixing of securities or tax bases, it alsoalternatively, the economic-administrative claim can be filed with the courtCentral Economic-administrative body, which also does not depend on the Tax Agency.The economic-administrative claim will be processed by the abbreviated procedure when theamount claimed is less than 6,000 euros, in general, or 72,000 euros, ifit refers to value checks or the fixing of securities or tax bases.In case of choosing to file an economic-administrative claim, the notice of interpositionit shall be addressed to the body issuing this Act, which shall refer it to the competent court. Thethe court before which the claim is filed and must contain, in addition, theinformation mentioned above for the replenishment resource (except the hint that there is noeconomic-administrative complaint), with the exception that the allegations mayor in a subsequent procedure before the court itself.When the economic-administrative claim is processed by the abbreviated procedure, it maygo to this office during the period of filing the claim so that youI declare the file, if I need it to make allegations.Both the restitution appeal and the economic-administrative claim may be filedthrough the electronic headquarters of the Tax Agency (www. agenciatributaria.gob.es), using thesupported Electronic Signature Systems.However, it is mandatory to submit it by electronic means if in accordance with thecurrent regulations, the claimant/claimant is obliged to relate throughsuch means with the public administrations.APPLICABLE RULESGeneral Tax Law (Law 58/2003)Limited verification procedure: articles 136 to 140Interruption of the limitation period of the administration's right to practice liquidation and toimpose sanctions: articles 68 and 189Remedy for reinstatement: articles 222 to 225Economic and administrative claims: Articles 226 to 240Infringement for submitting documents with tax significance by means other than electronic:Article 199Law on the common Administrative Procedure of Public Administrations (law 39/2015)Obligation to interact electronically with public administrations: Article 14General Regulations of the actions and procedures of management and tax inspection anddevelopment of the common rules of the procedures for the application of taxes (RealDecree 1065/2007)Limited verification procedure: articles 163 to 165General regulation on administrative review (royal decree 520/2005)
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